Syllabus Guidance, Learning Objectives and Verbs

A The Syllabus

The syllabus for the CIMA Professional Chartered Management Accounting qualification 2005 comprises three learning pillars:

1. Management Accounting pillar

2. Business Management pillar

3. Financial Management pillar.

Within each learning pillar there are three syllabus subjects. Two of these subjects are set at the lower "Managerial" level, with the third subject positioned at the higher "Strategic" level. All subject examinations have a duration of three hours and the pass mark is 50 per cent.

Note: In addition to these nine examinations, students are required to gain three years relevant practical experience and successfully sit the Test of Professional Competence in Management Accounting (TOPCIMA).

B Aims of the Syllabus

The aims of the syllabus are:

• To provide for the Institute, together with the practical experience requirements, an adequate basis for assuring society that those admitted to membership are competent to act as management accountants for entities, whether in manufacturing, commercial or service organisations, in the public or private sectors of the economy.

• To enable the Institute to examine whether prospective members have an adequate knowledge, understanding and mastery of the stated body of knowledge and skills.

• To complement the Institute's practical experience and skills development requirements.

C Study Weightings

A percentage weighting is shown against each topic in the syllabus. This is intended as a guide to the proportion of study time each topic requires.

All topics in the syllabus must be studied, since any single examination question may examine more than one topic, or carry a higher proportion of marks...